Neb. Rev. Stat. § 55-476: Neb. Rev. Stat. § 55-476

Any person subject to this code who in a judicial proceeding or in a court of justice willfully and corruptly gives, upon a lawful oath or in any form allowed by law to be substituted for an oath, any false testimony material to the issue or matter of inquiry is guilty of perjury and shall be punished as a court-martial may direct.